Rental Properties and Equipment

The caption Rental Properties and Equipment
included in the Company’s financial statements represents land and properties that have been purchased, built out for commercial
use within the medical cannabis industry, and then leased to third parties. These amounts are shown net of accumulated depreciation.

During the six months ended June 30, 2017 and
2016, the Company invested $3,766,154 and $1,500,773, respectively, in rental properties and equipment.

Depreciation and amortization for the six
months ended June 30, 2017 and 2016 was $163,410 and $99,686, respectively.

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.